Non-judicial stamp paper sold by Government Treasures; postal items like envelope, postcard etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder.

Raw Jute.

Raw wool.

Sabai grass and articles made thereof.

Sago and Tapioca globules.

Salted cooked food made wholly or principally of flour, atta, suji or beson that is to say singara, nimki, kachuri, khasta kachauri, luchi, radhaballavi and dalpuri.

Semen including frozen semen.

Silkworm laying cocoon and raw silk.

Slate and slate pencils.

Sugar manufactured or made in India, misri and batasa. (and sugar imported from outside India upto 31st December 2010).

Seeds of all varieties other than those specified elsewhere in this schedule or in any other Schedule.

Sweetmeat other than Cake and Pastry but including curd and khoa.

Tender green coconut commonly known as daab.

(i) Textile fabrics made wholly or partly of cotton, rayon, flax, artificial silk or wool manufactured or made in India, other than those specified elsewhere in any other schedule. (ii) Cotton textile fabrics, coated, covered, impregnated or laminated with plastics when such fabrics are manufactured or made in India, mosquito net fabrics and mosquito net commonly known as moshari.

Incentive bonus for procurement of paddy for Kharif Marketing Season (KMS) for the period of the year 2009-10 till 30th April 2010.

Mentha Oil. (S.O. No. 145, dated 28.07.2010)

Receipt of 16,600 Quintal rice form Government of India free of cost for 415 Rural Foodgrain Banks established in 13 (thirteen) districts of the state.

Incentive bonus for procurement of paddy for Kharif Marketing Season (KMS) for the period 24th October 2008 to 31st May 2009 of the year 2008-09. (S.O. No. 82, dated 15.05.2009)

75 thousand tons of rice and 50 thousand tons of wheat allotted by the Central Government for free distribution among victims of devastating flood of August, 2008 of the State. (S.O. No. 342, dated 19.12.2008)

Goods to be purchased or sold for the use of members of the Central Para Military Forces by Central Master Canteen situated in the State sponsored by Ministry of Home, Govt. of India subject to the condition that an officer not below the rank of Commanding Officer certifies that sale/purchase has been done for the use of members of the Central Forces and resale of the sold goods shall not be done. (S.O. No. 325, dated 05.12.2008)

(b) Incentive bonus for procurement of paddy, Levy Raw & Boiled Rice for Kharif Marketing Season (KMS) for the period 1st November 2007 to 31st August 2008 of the year 2007-08.

Plates and Cups made of leaves. (S.O. No. 65, dated 03.07.2008)

Incentive Bonus for paddy procurement during Kharif Marketing Season (K.M.S.) 2006-2007 for the period 01st October 2006 to 31st March 2007. (S.O. No. 195, dated 21.11.2006)

Sale or Purchase by the Canteen Store Department or the Regimental Unit run Canteen attached to the Military units and Border Security Force in the State of Bihar and are required for bonafide use of the members of the Defence Forces of India and are also certified by an officer not below the rank of Commanding Officer subject to the condition that goods sold by Canteen Stores Department are not resold. (S.O. No. 199, dated 01.12.2006)

Clay lamps.Unprocessed green leaves of tea.

Sacred thread, commonly known as yagyopawit.

Water other than— (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container.